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All Journal EKONOMIS : Journal of Economics and Business RESLAJ: Religion Education Social Laa Roiba Journal
Hn Hartikayanti
Universitas Jenderal Achmad Yani
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Proses Penyusunan Program Kerja Pengawasan Tahunan (PKPT) Berbasis Risiko di Inspektorat Daerah Kabupaten Bandung Putra Rizki Octaviano; Hn Hartikayanti
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11590

Abstract

This study aims to analyze the process of preparing a Risk-Based Annual Supervision Work Program (Program Kerja Pengawasan Tahunan/PKPT) at the Regional Inspectorate of Bandung Regency. Risk-based supervision is considered essential to improve the effectiveness and efficiency of internal control, particularly in response to limited resources of Government Internal Supervisory Apparatus (APIP) and the increasing complexity of risks in regional financial management. This research employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews with the PKPT drafting team, observation, and documentation review of supervision planning documents and relevant regulations. The results indicate that the preparation of the risk-based PKPT has been conducted in accordance with the Risk-Based Supervision Planning Guidelines (PPBR) issued by BPKP, starting from the development of the audit universe, risk assessment, to the determination of supervision priorities. However, several challenges remain, including suboptimal risk identification and mapping across all regional work units, limited support from information systems or applications, and delays in central government supervision policies that affect the finalization of the PKPT document. This study concludes that although the risk-based PKPT preparation at the Regional Inspectorate of Bandung Regency has been implemented in line with the regulatory framework, improvements are still needed in risk management practices, inter-agency coordination, and the utilization of information technology to enhance the effectiveness and focus of internal supervision.
Profitabilitas, Leverage, dan Slack Resources terhadap Corporate Social Responsibility (CSR) Perusahaan Energi Terdaftar di Bursa Efek Indonesia periode 2019–2023 Annisa Naura Fayza; HN Hartikayanti
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2626

Abstract

This study aims to analyze the effect of profitability, leverage, and slack resources on Corporate Social Responsibility Disclosure (CSRD) in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This study uses a quantitative approach with a causality design and identification of associative problems. The sampling technique uses purposive sampling based on the criteria of companies that have consistently published sustainability reports for 5 years. The analysis technique used is multiple linear regression with classical assumption tests including normality, multicollinearity, and autocorrelation tests. The results show that simultaneously the variables of profitability, leverage, and slack resources influence Corporate Social Responsibility Disclosure (CSRD), but partially only slack resources have a significant effect on the level of CSRD disclosure, while the variables of profitability and leverage do not show a significant effect on CSRD disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. These findings confirm that the flexibility of a company's internal liquidity plays an important role in encouraging social disclosure and sustainability reporting.
Co-Authors Annisa Naura Fayza Putra Rizki Octaviano